City of Clairton, PA
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2019-12-16
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PART II: GENERAL LEGISLATION
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Chapter 315 Taxation
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Article XI Collection of Delinquent Real Property Tax From Tenants
- THE CHARTER
- Ch C Charter
- PART I: ADMINISTRATIVE LEGISLATION
- Ch 1 General Provisions
- Ch 5 Administration of Government
- Ch 9 Ambulance Service
- Ch 11 (Reserved)
- Ch 15 Citations
- Ch 17 City Property
- Ch 21 Contractor Certificates of Indebtedness
- Ch 25 Contracts, Deeds and Agreements
- Ch 28 Department of Community Development
- Ch 33 Financial Officer
- Ch 34 Financial Policies
- Ch 41 Human Needs and Resources Advisory Board
- Ch 47 Investments
- Ch 57 Manager, City
- Ch 61 Meetings
- Ch 69 Officers and Employees
- Ch 73 Ordinance Officer
- Ch 79 Pensions
- Ch 83 Personnel Board
- Ch 84 Personnel Rules and Regulations
- Ch 87 Planning Commission
- Ch 89 Police Department
- Ch 91 Public Service Special Commission
- Ch 95 Records
- Ch 97 Recovery Plan
- Ch 101 Recreation and Parks Advisory Board
- Ch 105 Retirement Benefits
- Ch 111 Salaries and Compensation
- Ch 115 Sewer Authority
- Ch 125 Vacant Property Review and Economic Development Authority
- PART II: GENERAL LEGISLATION
- Ch 141 Activities, Temporary Outdoor
- Ch 145 Advertising Materials
- Ch 145A Airport Zoning
- Ch 146 Alarm Systems
- Ch 147 Alcoholic Beverages
- Ch 149 Amusement Devices
- Ch 155 Bicycles
- Ch 159 Brush, Grass and Weeds
- Ch 163 Building Construction
- Ch 167 Buildings, Numbering of
- Ch 169 Bushes, Shrubs and Hedges
- Ch 170 Claim Collections
- Ch 171 Construction Codes, Uniform
- Ch 173 Curfew
- Ch 179 Dogs and Other Animals
- Ch 185 Electrical Standards
- Ch 189 Excavations
- Ch 195 Fees
- Ch 197 Firearms
- Ch 199 Fire Prevention
- Ch 203 Flood Damage Prevention
- Ch 208 Gas and Oil Exploration
- Ch 211 Grading, Paving and Curbing
- Ch 213 Graffiti
- Ch 214 Grease Traps and Interceptors
- Ch 215 Home Contractors
- Ch 217 Housing and Health Standards
- Ch 221 Insurance
- Ch 225 Junk and Junk Dealers
- Ch 228 Loitering and Prowling
- Ch 235 Mercantile Licenses
- Ch 237 Minors
- Ch 243 Noise
- Ch 245 Nonprofit Organizations
- Ch 247 Nuisances
- Ch 255 Parks and Recreation Areas
- Ch 259 Peddling and Soliciting
- Ch 263 Personal Care Residence Homes
- Ch 267 Plumbing
- Ch 271 Poles and Wires
- Ch 274 Property Maintenance
- Ch 283 Refrigerators, Abandoned
- Ch 285 Rental Property
- Ch 291 Sales, Special
- Ch 293 Salt, Use of
- Ch 295 Sewers
- Ch 297 Signs
- Ch 299 Solid Waste
- Ch 303 Streets and Sidewalks
- Ch 307 Subdivision and Land Development
- Ch 315 Taxation
- Ch 315 Art XI Collection of Delinquent Real Property Tax From Tenants
- § 315-89 Determination of tax-delinquent status of property owner.
- § 315-90 Legislative authority; summary rent sequestration; applicability.
- § 315-91 Notification to tenant of owner's delinquent taxes.
- § 315-92 Request for payment of tax with penalty and interest.
- § 315-93 Disclosure of legislative authority and payment procedures.
- § 315-94 Deduction from rent.
- § 315-95 Tax payment to offset claim of owed rent.
- Ch 317 Telephones, Outdoor Pay
- Ch 318 Tobacco-Free Zones
- Ch 319 Trees
- Ch 324 Vacant Structures and Properties
- Ch 327 Vehicles, Abandoned or Junked
- Ch 331 Vehicles and Traffic
- Ch 335 Water
- Ch 337 Zoning
- APPENDIX
- Ch A342 Cable Television Franchise
- DISPOSITION LIST
- Ch DL Disposition List
[Adopted 8-14-2012 by Ord. No. 1862]
An owner of real estate within the City of Clairton is considered
to be "tax-delinquent," in regard to the City's claim for any
taxes associated with ownership of real property, when such tax claims
are delinquent until May of the year following that in which the taxes
were due.
Until that point, the City may take steps under the Local Tax
Enabling Act (53 P.S. § 6902 et seq.),[1] such as summary rent sequestration, but may not take steps
under this article.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now
53 P.S. § 6924.101 et seq.
The City of Clairton Tax Collector may, at any point after the
owner of real estate has neglected or refused to pay taxes levied
against the real property such that the owner has become tax-delinquent,
notify in writing the tenant(s) in possession of any such real property
that the owner thereof has failed to pay such tax.
The City of Clairton Tax Collector may, in the same letter or
written instrument, request the payment of such tax, together with
any penalties and interest due thereon, by such tenant(s) out of any
rent money then due and owing, or thereafter to become due and owing,
to such delinquent taxpayer.
The City of Clairton Tax Collector must also, in the same letter
or written instrument, disclose the authority under which the Tax
Collector makes such a request (e.g., this article and the statute
72 P.S. § 5511.19). The letter or written instrument shall
also contain the following procedures by which the tenant(s) shall,
by way of paying rent to the City of Clairton satisfy the taxes assessed
against the property owner.
Upon receipt of such notice from the City of Clairton Tax Collector,
the tenant(s) in possession of any such real property shall deduct
from any rent that is then, or may thereafter become, due and owing
to such delinquent owner the amount of such delinquent tax and the
penalties and interest due thereon, and pay the same over to the Collector
of such taxes.
The proper receipt for such taxes and penalties and interest,
if any, paid to the Tax Collector by any tenant(s) shall be good and
sufficient voucher to offset any claim that such delinquent taxpayer
may have against such tenant(s) for any rent to the amount thereof.
